9911796707
TMI Blog2018 (10) TMI 1141X X X X Extracts X X X X X X X X Extracts X X X X ..... , Ramnagar, Ajmer (Raj.) 305004 (hereinafter referred to as 'Applicant' also) is fit to pronounce advance ruling as it falls under ambit of the Section 97(2)(b) and (e), it is given as under: (b) Applicability of a notification issued under provisions of this Act. (e) Determination of the liability to pay tax on any goods or services or both Further, the applicant being a registered person, GSTIN is 08AACCS72951IZS, as per the declaration given by him in Form ARA-01, the issue raised by the applicant is neither pending for proceedings nor proceedings were passed by any authority. Based on the above observations, the application is 'admitted' to pronounce advance ruling. 1. SUBMISSION OF THE APPLICANT: M/s. Shubhlaxmi Cold Storage An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing of animals/poultry farming in cold storage is exempted from payment of GST in terms of S. no. 24 of Notification No. 11/2017-CT (Rate) and S. no. 54 of Notification no. 12/2017CT (Rate) dated 28.06.2016. 3. PERSONAL HEARING AND COMMENTS OF THE JURISDICTIONAL OFFICER In the matter, the applicant Mr. Anand Prakash Arora (Director) appeared for personal hearing on 15.09.2018. During the PH, he submitted a copy of GST Law and a judgment of Shriji Ice Factory vs. Commissioner of Central Excise, Jaipur-ll. They reiterated the submission already made in the application of Advance Ruling and further requested that the case may be decided at the earliest. It was found that the Applicant had deposited Rs. 5000 fees as SGST Fee. It was bough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of - (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... makes it marketable for primary market." Thus Fresh Eggs in shell on which no further processing is done are covered under definition of "agricultural produce, " 4.5 The Principal Bench of CESTAT, New Delhi in matter of M/S. Shriji Ice Factory versus Commissioner of Central Excise, Jaipur-Il reported in 2017 (52) S.T.R. 446 (Tri. Del) has also held that "Storage and Warehousing services- Activity of providing cold storage facility for milk which is an 'Agricultural Produce' not leviable to Service Tax -Section 65(102) of Finance Act, 1994," Based on above facts along with provision of law, we pronounce the ruling is as follows: RULING The charges received by the applicant for providing service of storing of "fresh eggs" in shell on whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
